WPCL) xb%eֱ(L\ml{0%(]t& 5yywB_MZG 8v)E6-< -f|X6{_)At/*ED#zIУOb|h 'Ӏ&aH\#^?o8_L_QlqJ eH7N/c=>G8 LG= "lNllX +1gg?,LCH Q _ (IGe;itQg0ZFS.W3[prWylwf=L뼌rUjA#[ 644d\(O$tjR!C:ڪU>2(7fP}QV7ʥS8і6 Ok%+qUNv % 04 # 4>9 m;wR4V^ jvvvN 1 0Q     0Qqq 0] 0u  0w 0 ! ! 0!! 1um"m"Y"" B;%;%;%;%6X%X%X%X%X%X%X%X%X%X%X%X% 72&&/&& 1&&&&&&&&&&&&&&&&&&&&&U:''''M''''V''''''($)&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDFyy0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptUyx=rirs?gy= 3|x ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTX+XXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 3hXX+0?vvbX0#ggdd  8JdXXd8ISIS,.     ()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTX+XXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 3hXX+0?vvbX0#ggdd  8JdXXd8ISIS,.     (53n$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTX+XXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 3hXX+0?vvbX0#ggdd  8JdXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) O a'ISUS.,,,..XXXX? 7XX0?vvbX0#ggdd  ISIS,.   _>? _77#77[#_?_  2d  n>7#7 n>#d2 _ d , gn+ISUS.,,,..XXXX? 7XX0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e)ISUS.,,,..XXXX? 7XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 7XX0?vvbX0#ggdd  87dd8ISIS,.     _ >?  _ikmo(%03qs 9139.lggjafarYing2010!2011. ( Xskj.346"152.ml.     n>7@XXNefndarlit#7 n>#   umfrv.till.umbreyt.l.nr.101/2010,umgreiWsluaWlguneinstaklinga,lgumnr.21/1991,   umgjaldYrotaskiptio.fl.,oglgumnr.24/2010,umgreiWsluuppgjropinberumgjldum  X lgaWilaogeinstaklingaatvinnurekstri. K #  @ Frflags-ogtryggingamlanefnd.      NefndinhefurfjallaWummliWogfkksinnfundstuS.Helgad;ttur,umboWsmann wO  skuldara,SruJasonard;ttur,PlmaRgnvaldsson,J;n:skarX;rhallssonogSvanborgu B  Sigmarsd;tturfrumboWsmanniskuldara,J;nuBjrkGuWnad;tturfrSamtkumfjr    mlafyrirtkja,GuWrnuRagnarsd;tturognnuPluSverrisd;tturfrLnasj;Wislenskra   nmsmannaogGunnhildiGunnarsd;tturfr0bWalnasj;Wi.XbrustumsagnirfrFlagi {  atvinnurekenda,AlYUWusambandi0slands,KolbrnuJ;nsd;ttur,rkisskattstj;ra,Samtkum nF fjrmlafyrirtkja,Neytendasamtkunum,umboWsmanniskuldara,embttitollstj;ra,Fjr 9 mlaeftirlitinu,Hagsmunasamtkumheimilanna,Lnasj;WislenskranmsmannaogPer  s;nuvernd.ViWundirbningfrumvarpsinsfkknefndinaWaukisinnfundSigurWSnvarr  frforstisrWuneyti,BryndsiHelgad;tturfrd;msmla-ogmannrttindarWuneyti,Val r gerWiRnBenediktsd;tturfrefnahags-ogviWskiptarWuneyti,BjrnX;rHermannssonfr e= flags-ogtryggingamlarWuneytiogslaugurnad;tturlgfrWingsemeinnigkomfyrir 0 hndflags-ogtryggingamlarWuneytis.    MeWfrumvarpinuerulagWartilbreytingarlgumsemhafaYaWaWmarkmiWiaWsnWa  annmarkaafgreiWsluaWlgunogtryggjavirkniogsamrmdaframkvmdhennar. i  Breytingarlgumnr.101/2010,umgreiWsluaWlguneinstaklinga.  '   Xeimsj;narmiWumvarhreyftfyrirnefndinniaWmikilvgtvriaWtryggjanmsmnnum  sems;tthefWuumgreiWsluaWlgunogvrumeWlnsloforWhjLnasj;Wislenskranms  mannaframfrsluYartilnmslnvrugreiddtlokannar.Xarsemnmslneruekki `  greiddtfyrrennmsrangrihefurveriWskilaWgeraflestirnmsmennsamningviWviW S+! skiptabankasinnumframfrslulnYartilnmslnerugreiddt.XessifyrirgreiWslabankanna " telstekkihlutiafnmslniogverWurYvhlutiafYeimsamningskrfumsemsamiWerum # samningiumgreiWsluaWlgun.EndurgreiWslalnasj;WsinslokannarrWstafastYvekkitil  $ greiWslufyrirgreiWslunnarsemverWurtilYessaWlnveitendurverWatregirtilaWveita !W% fyrirgreiWslutilnmsmanna.LeggurnefndinYvtilYbreytinguaWsumskjandium J""& greiWsluaWlgunnmsmaWuroghafifengiWfyrirgreiWsluvegnaframfrsluhjviWskipta #' bankagrundvellinmslnsfrLnasj;WislenskranmsmannaskulislkfyrirgreiWslahafa #( smustWuviWgreiWsluaWlgunoglnLnasj;WsslenskranmsmannaendaumsamiWaW $ ) lninuskulirWstafaaWfullutiluppgjrsfyrirgreiWsluviWskiptabankans.FinmsmaWur v%N!* ekki,vegnanmsframvindu,lnfrlnasj;WnumeWaeinungishlutalnsinserYvlj;staW A&"+ fyrirgreiWslabankanseWashlutihennarsemekkifstgreiddurmeWlnisj;WsinsverWur  '", samningskrafaskilningilaganna.SsamningurumgreiWsluaWlgunkominntelurnefndin '#- mikilvgtaWtryggjaaWunntsaWendurskoWahanneftirkvWum24.gr.lagannatilaW (z$. 9 y_   tryggjaaWslksamningskrafafalliundirsamningumgreiWsluaWlgun.ErYvrttaWaW ( slkaraWstWurfallaeftiratvikumundir1.eWa2.mgr.24.gr.    0samrmiviWathugasemdirLnasj;WsslenskranmsmannaleggurnefndinaWaukitil  YbreytinguaWtilskuldavegnanmslnateljistekkialmennskuldabrfsemstofnaWertil a vegnavanskila,ofgreiWslunmslnaeWamarkaWskjaralna.EndurgreiWslaYessaralnatekur T, ekkitillittilaWstWnahverjusinniogYvekkiunntaWnUtaalmennrrWilnasj;Wsinsum  frystinguafborgananmslnameWangreiWsluaWlgunstendur.SkuldirafYessutagiteljast  YvalmennarsamningskrfurogfallaundirgreiWsluaWlgun.     Samkvmtd-liW12.gr.lagannaerskuldara;heimiltaWstofnatilskuldbindingasemgtu  X skaWaWhagsmunilnardrottna.TilaWtryggtsaWnmsmnnumsheimiltaWskjaum K #  fyrirgreiWslutilbankavegnaframfrsluerlgWtilbreytingkvWinusemheimilar    undanYgufrYvsskuldbindingnauWsynlegtilaWsjskuldaraogfjlskylduhansfarborWa.    kvWiWerekkieinskorWaWviWnmsmennenYverY;tlaWaWhafaYrngtgildissviW.   UndirYaWfallatilaWmyndaskuldbindingarvegnahsnWisogflunaraWfangasemeru wO  nauWsynlegheilsuogvelferWfjlskyldunnar. B    05.gr.frumvarpsinserlgWtilbreyting1.mgr.11.gr.lagannasemtlaWeraWtryggja    aWYegarfrestungreiWslnahefstverWiekkiunntaWgangabyrgWarmanntilgreiWsluskulda   eWarWastaWgerWirgegnhonumtilinnheimtuYeirra.BenthefurveriWaWYarsemgerWur {  ergreinarmunurnokkrumkvWumlagannasjlfskuldarbyrgWogYvaWlnaveWeign nF sinnitiltryggingarkrfuYurfiaWtryggjasrstaklegastWulnsveWhafasvoaWfrestun 9 greiWslnahafijafnframtYauhrifaW;heimiltverWiaWrWastinnheimtuaWgerWirtilinn  heimtuskuldasemtryggWarerumeWveWifasteignYriWjaaWila.NefndinrttaraWskv.2.  gr.lagaumbyrgWarmenn,nr.32/2009,felurhugtakiWbyrgWarmaWursrhvorutveggja, r Y.e.bWiaWgangastpers;nulegabyrgWeWaveWsetjatilgreindaeignsnatiltryggingar e= efndumlntaka.Xeirriverndsemlgfesterf-liW1.mgr.11.gr.fyrirbyrgWarmennerYv 0 einnigtlaWaWntillnsveWhafaogerYvm.a.;heimiltaWgerafjrnmeignumlns  veWhafaeWafYrseldarnauWungarslu.TilaWtryggjaaWfrestungreiWslnanimarkmiWi  snuogaukaskUrleikakvWisinsleggurnefndintilaWbttverWiviWnUjumstafliWumaW i ;heimiltsaWrWasthverskonaraWgerWirtilinnheimtukrafnasemtryggWarerumeWveWi \4 fasteignYriWjaaWila. '   NefndinrddinokkuWstWulgveWaenslkumveWumeroftskilintmabundinlgvernd.  SinnheimtaekkihafininnanYesstmafrestsfellurlgveWiWYvniWur.FrestungreiWslna  hefurm.a.YauhrifaW;heimilteraWinnheimtakrfureWagangaaWveWi.Nefndintelur `  mikilvgtaWtryggjaaWefkrfurerutryggWarmeWlgveWiYegarfrestungreiWslnahefst S+! framlengistlgveWsrtturinnsvoaWunntsaWtryggjagreiWslukrfunnarendagreiWastslkar " krfurfyrstarveWkrafnasamkvmtlgunum.JafnframtverWiaWtryggjaaWekkisunntaW # misnotaYaWskj;lsemfelstfrestungreiWslnatilaWltatmabundnatryggingulgveWsrenna  $ t.MikilvgterYvaWtryggjaaWframlengdurgildistmilgveWsinskomiekkitilfrdrttar !W% lgbundnumgildistmaYessfalligreiWsluaWlgunarumleitunniWur,skuldaridragiums;kn J""& snatilbakaeWahannleitiekkigreiWsluaWlgunarfasteignaveWkrafnabWarhsnWihafi #' samningurekkitekistumgreiWsluaWlgun.ErYvlagttilaWstmisemfrestungreiWslnaer #( gildisundanskilinnlgbundnumgildistmaeWafyrningarfrestilgveWsins. $ )   MeWlgumnr.128/2010varlgumumgreiWsluaWlgunbreyttYannigaWtmabundin v%N!* frestungreiWslnaskv.11.gr.lagaumgreiWsluaWlguneinstaklingahefstYegareinstaklingur A&"+ skirumgreiWsluaWlgun.samatmapunktivirkjastskyldurskuldaraskv.12.gr.laganna.  '", kvWic-liWar1.mgr.12.gr.umaWskuldaras;heimiltaWltaafhendieWaveWsetjaeignir '#- ogverWmtisemgagnastgetalnardrottnumsemgreiWslaogkvWia-liWar1.mgr.11.gr. (z$. umaWkrfuhafas;heimiltaWkrefjasteWatakaviWgreiWslukrfumsnumgirWafyrirYann ( mguleikaaWskuldariseljieignsna,jafnvelY;umhagkvmarWstfunsaWrWa,sem  vritilYessfallinaWaukalkurnarYvaWskuldaratakistsamrmiviWmarkmiWlaganna  aWntkumfjrmlumsnumtilframbWar.MikilvgteraWtryggjaaWskuldarigetiselt a eignirsnarviWslkaraWstWur,minnkaWviWsigefsvoberundir,Y.e.keyptminnifasteign T, staWstrriogdUrarieignar,ogjafnframttryggjaaWunntsaWrWstafaeignsamrmiviW  lgnr.103/2010,umtmabundiWrrWieinstaklingasemeigatvrfasteignirtilheimilis  nota.     FyrirbreytingulagannaumgreiWsluaWlguneinstaklingah;fstfrestungreiWslnaekkifyrr  X enumboWsmaWurskuldarahafWisamYykktums;knumgreiWsluaWlgunogsamatmapunkti K #  varskuldaraskipaWurumsj;narmaWur.Skv.13.gr.lagannageturumsj;narmaWurkveWiW    aWseljaskuliYreignirsemumsj;narmaWurtelurafsanngirniogmeWhliWsj;nafgreiWslu    getuogfjlskylduaWstWumaWskuldarigetiveriWn.LeggurnefndinYvtilbreytingu   brWabirgWakvWilagannaYessefnisaWfrfrestungreiWslnaogframaWskipunumsj;nar wO  mannssumboWsmanniskuldaraheimiltaWveitasamYykkitilrWstfunareignaskuldara. B  SlkheimildsbundinYeimskilyrWumaWhnverWitalintilYessfallinaWauWveldaskuldara    aWendurskipuleggjafjrmlsnogkomajafnvgimilliskuldaoggreiWslugetu.Salaeigna   skaleftirYvsemviWverasamrmiviW13.gr.laganna,eWlilegtverWskalkomafyrir {  eignirogshagnaWureftirgreiWsluhvlandiveWskuldaskalhannvarWveitturYannigaWhann nF liggifyrir;skerturviWlokfrestunargreiWslna.XrttfyrirkvWilagannaumfrestun 9 greiWslnaskallnardrottnisemhvlandiveWhinniseldueigntiltryggingarkrfusinni  heimiltaWtakaviWgreiWsluvegnaslunnar.XverWitryggtaWhagnaWurafslueignas  varWveitturvrslureikningisemverWiumsj;numboWsmannsskuldaraYartilsamningur r umgreiWsluaWlgunkemstendamikilvgtaWkrfuhfumsekkimismunaWoghagnaWur e= komitilrWstfunarsamkvmtsamningiumgreiWsluaWlgun. 0  Breytingarlgumnr.21/1991,umgjaldYrotaskiptio.fl.,meWsWaribreytingum. _    0II.kaflafrumvarpsinserlgWtilbreyting1.mgr.63.gr.asemertlaWaWtryggja i samrmdameWferWkrafna.NistekkisamningurumgreiWsluaWlgunverWiYveinsfariW \4 meWkrfurnauWasamningitilgreiWsluaWlgunarleitiskuldarieftirhonum.TilaWsamrmd ' meWferWkrafnastryggWleggurnefndintilsambrilegarbreytingaroggreinterfraW  framanvegnafyrirgreiWsluviWskiptabankavegnaframfrslunmsmannasemogbreytinga  krfumvegnanmslna. `    WurenlgumgreiWsluaWlguneinstaklinga,nr.101/2010,t;kugildivarfyrirhendi S+! heimild63.gr.igjaldYrotaskiptalagatilaWljkagjaldYrotaskiptummeWnauWasamningitil " greiWsluaWlgunar.XessiheimildvarfelldbrottYegarnUlgumgreiWsluaWlgunt;kugildi # endaheimildfyrirYrotamann149.gr.gjaldYrotaskiptalagatilaWljkaskiptummeW  $ nauWasamningi.Varsheimildtalinngjanleg.BenthefurveriWaWheimildirfyrrum63. !W% gr.ioggildandi149.gr.eruekkiallskostarsambrilegaraukYesssemgreiWsluaWlgun J""& hefurntekiWnokkrumbreytingum.ErYvlgWtilbreytinglgumumgjaldYrotaskiptiYar #' semskUrtverWikveWiWumheimildtilaWljkagjaldYrotaskiptummeWnauWasamningitil #( greiWsluaWlgunarogeftiratvikumtmabundinnigreiWsluaWlgunfasteignaveWkrafna.TilaW $ ) gtasamrmisYykirrttaWviWgerWfrumvarpaverWitekiWmiWafkvWumV.kaflalaga v%N!* umgreiWsluaWlguneinstaklinga. A&"+    '",  & a  BreytinglgumumumboWsmannskuldara.  (   SamhliWaumfjllunumfrumvarpnefndarinnarrddihnreksturumboWsmannsskuldara.  05.gr.laganr.100/2010,umumboWsmannskuldara,erkveWiWumaWlnastofnanir,'a(BԀsbr.  4.gr.laganr.161/2002,umfjrmlafyrirtki,0bWalnasj;Wuroglfeyrissj;Wirskulistanda a straumafkostnaWiviWreksturinnmeWgreiWslusrstaksgjalds.Btfrslugjaldtkunnareru T, svogerWnnariskilgreininniennefndinfkkupplUsingarYessefnisaWviWtreikning  lagningargjaldshafikomiWlj;svankantarsemsnWaYurfiaf.05.mgr.5.gr.erkveWiW  umaWgjaldskyldiraWilargreiWigjaldiWhlutfllumviWumfangtlnastarfsemisinnar.Til   aWtryggjavirkniogskUrleikakvWisinserlagttilaWmiWaWskuliviWupplUsingarum  X umfangtlnastarfsemiloknstliWinsrs.XessutilsamrmisverWiviWgjaldtkuvegna K #  rsins2010miWaWviWupplUsingarumumfangtlnalokrs2009.XverWijafnframt    kveWiWumaWgjaldskylduraWilisundanYeginngreiWsluYvrisemhannhefurstarfsemi    enriWeftirgreiWihann500Ys.kr.gjald.lagningslkslgmarksgjaldsersamrmiviW   gjaldtkuvegnarekstursFjrmlaeftirlitsins,sbr.lgnr.99/1999,umgreiWslukostnaWarviW wO  opinberteftirlitmeWfjrmlastarfsemi. B    NefndinleggurtilaWfrumvarpiWverWi samYykkt meWYeimbreytingumsemgerWergrein   fyrirhraWframanoglagWarerutilsrstkuYingskjali. {    J;nnaR;sGuWmundsd;ttirogsmundurEinarDaWasonvorufjarverandiviWafgreiWslu nF mlsins. 9 @ AlYingi,25.n;v.2010.  e=.UUUUUU>>.@YY|SigrWurIngibjrgIngad;ttir,  @ |form.,frsm.  @ :lafurX;rGunnarsson.  @.xPturH.Blndal.  .UUUUUU> > . h@ r}3 .UUUUUU>>.@|GuWmundurSteingrmsson. } @X X UnnurBrKonrWsd;ttir. } @)xX;runnSveinbjarnard;ttir. } .UUUUUU> > . ; rxP@ LiljaRafneyMagnsd;ttir.